Registered No. 1170605
NELSON'S JOURNEY
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

NELSON'S JOURNEY
INDEX TO REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Reference and Administrative Details
Report of the Trusl88S
Report of the Independent Examiners
Statement of Financial Aclwities
Balance Sheet
10
Statement of Cash Flows
Notes to the Financial Statements
12-19

NELSON'S JOURNEY
REFERENCE AND ADMINISTRATIVE DETAILS
Status
Nelson's Journey (CIO) is govemed by its constitution dated 1 Oth November 2016 and registered wllh the
Charity Commission on 7 December 2016, registration number 1170605, as a Charitable Incorporated
Organisalion {CIO) whose primary objects are as sL2led on page 2
Trust
The truslees serving during the year and since the year-end were as follows:
Alistsir Ponder
Jvlia Robathan
Mark Dembicki
Phil KeTridge
Edward Roy
James Ellis
Andrew Dawes
Anna Teresa Butcher
Alison Clare Mawson
{Resigned 6 June 20241
(ResvJned 3 April 2024)
Mlnut0 Socrotary (Non Trustge Posltlon)
Bevedey Goldlhorpe
Chalrpèrson
Phil Kerridge
Chlef Executivo
Simon Wright
Principal Offl
The Bradbury Building - Smiles House. The Octsgon Business Park, Hospital Road, Little Plumstead,
Norwith, NR13 5FH
Independent ExarnineTS
Sexty & Co. Chartered Certffled Ac¢ountanls, 124 Thorpe Road, Norwich, NR1 1 RS
Bank•r8
Barclays Bank PLC, 4042 Market Pl, Great Yarmouth. NR30 1 LX
CCL4 Investment Managemeril Unil. 80 Cheapside. London EC2V 6DZ

NELSON'S JOURNEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Th8 trustees present their report and the financial statements of the Charitable Incorporation Organisalion
(CIO) for the year ended 31 December 2023. The Iruslees have adopted the provisions of the Statement
of Recommended Practice (SORPI 'AGcounling and Reporting by Charities. (FRS 102) in preparing the
annual report and financial stslemenls of the Glo.
The financial statements have been prepared in 8ccordance wilh the a¢¢ounling policies set oul in notes
lo the accounts and comply with the chanty's governing document, the Charities Act 2011 8nd A¢￿untIng
and Reporting by Charities.. Sial8menl of Recommended PraGtiGe applicable lo Gharilies p￿parIng their
accounts in accordance with the Financial Reporting Standard appliGable in the UK and Rewblic of Irefand
published in October 2019.
OBJECTIVES AND ACTIVITIES
Princlpal actlvlty
N8lson's Journey is a regional non-govemmental, non-political. non-religious organisation created as a
charltable legal enlty. The CIO'S objè¢ls are=
To ￿lIeVe children and young people in Norfolk from the impact of bereavement. particularfy by the
provision of help and support.
The aims of the CIO are lo promote positive mental health among bereaved children and young people by..
Increasing seW-esteem - Ihrovgh children meeting with others who have been bereaved., through
outdoor activity challeng8s and a high level of positive feedback to the children during the course of
the weekendlactivily days
Assisting them to understsnd the cause of death and the events surrounding the funeral
Assisting families lo talk more openly about the death
Enabling children lo expr955 and understand their emotions by providing childTen with opportunities lo
remember the person who has died.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Trustees
The trustees are named on pag8 1 and rf they served for18SS than the year this is indicated.
The constitution stales that the CIO Tnusl have a minimum of three tTUStees. Every current and future trustee
is appointed after a majority vote by a resolution of the Iruslees passed al a special me81ing.
In selecting individuals for appointment as charity trustees, the charity Iruslees must have regard lo the
skills, knowledge and experience needed for the effective administration of the CIO. The Chaimian and
Chief Executive are responsible for the Induction of any newtruslees. which Involves awareness of trustee's
respoiisibilities {including training of legal duties}. the higtory and work of the charlty, and safeguarding
training. A DBS check is obtained for all Trustees.
The Board appoints Trustees lo the following subcommittees.- Risk and Governance Committee.. Finance
and Personnel Committee.. Fundraising and Marketing Governance Committee. Membership is reviewed
each year.

NELSON'S JOURNEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Organisational stTUCturo
The Iruslees delegate the day-to-day running of the charity lo the Chief Execullve (Simon Wrighl).
The staff structure during the reporting period was as follows:
Chief Exe¢ulwe Officer (30hrs)
Child Bereavement Support Team..
Services Manag8r', 9 x Child Bereavement Support Workers {4 part-timel
S8rvice Support Officer
Funding and Marketing Team..
Funding and Marketing Manager,. 3 x Fundraising and Marketing Officers12 part-limel
Business Support Team..
orrice Manager {15hrsl.' 3 x Business Support Officer (2 part-limel
The staffing of the charty grew durlng 2023, with the charity able lo increase inveslmenl in reswnse to
growing service delivery needs.
Risk Assessrnont
The trustees have identrfied the major risks lo which the charity is exposed and have ensured
appropriate systems and controls are in place lo provid& reasonable assurance against fraud and error.
Nelson's Journey maintains a Risk Register, which Is checked by the charity's Risk and Governance
Committee., and reviewed regulady by the Board of Trustees.
ACHIEVEMENTS AND PERFORMANCE
Revlew of the activili03
Nelson's Joumey offered a range of servic8s over this period including..
Guidance and information to bereaved families
A telephon8 Support Line availabl8 to professionaly and families to Speak wlh a Child
Bereavement Support Worker
A compreh8nsNe assessment of bereaved chIld￿n
Free resources relevant to bereaved childwn and young people's bereavement needs,
distributed digitally through our website and physically through in-person serv7ces
Therapeutic activity days and residential weekends for Ghildren and young people aged 0 - 17
years
A training service for professionals worklng directly wfth bereaved children, delivered online by
experienced Child Bereavement Support Workers
1..1 therapeutic intervention for individual bereaved children, induding in person, phone and
online sessions
An online forum for bereaved children aged 8-17 years
A Smiles & Tears gfft box, which Contains a range of age-appropriale ￿OurGe￿ and items
identified by young people as providing comfort to those who arg bereaved
An Eady Supwrt seNlce for familias requiring information, guidance and support for their
¢hildren's needs in the days and weeks immediat&ly following a death

NELSON'S JOURNEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Revlew of the act1v1t1￿ {cont.)
In addition. the charity introduced a new service..
Online parent & carers workshop session, helping families with their understsnding of childr8n
and young people's responses lo bereavemgnt and how lo provide support at home
During 2023, 758 b8reaved childTrn and young people in Norfolk were refe￿ed for support, in line with
the higher number of referrals experienced over th8 previous two years (2022.. 772 referra15', 2021.. 746
referrals., 2020.. 580 referrals). Al the end of the year, our Child Ber&avement Support Workers were
directly supporting 493 bereaved children and young people through 1..1 in-person appointments and
telephone support.
The assessment of new incoming referrals followed a process introduced the previous year. All referrals
are considered by a Support Plan Meeting of professional child bereavement support workers. Factors
are discussed including.. causes of death, nature of Telalionships, other lrfe events. family systems,
child's wder community, and other risk¥ before a response is recommended, enabling triage lo an
appropriate seNiee. Thos8 referrals which do not wntain sufficient infonnation are followed up to allow
the Support Plan Meeting lo progress an assessment of Service need.
During the year, the charity was again able lo grow its Staff team lo provide greater capacity for servl¢e
delivery. This included the addition of a further Child Bereavement Support Worker post.
Early in the year, the charty introduced a new regular onlirte workshop 5ervi¢e offer for parents & carers
to a¢¢ess, with the followng objectives for participants..
Recognise a range of exp8riences related to loss and bereavement. and awareness of issues
faced by children and young people eKperi8ncing bereavement
Gain confidence in helping bereaved children and young people al home, and identtfy lips,
resources and other serviGes that can help
Learn about Nelson's Journey's range of services and how they are offered
Provid8 Opportunities for questions
Feedback providgd lo us after the sessions included-.
'SeSS￿￿ was very informative and l ￿11 be using the resciurces that W8re shown in the sessDn via th&
websile to hglp n7y son.-
°It was good to get informatign and be able to ask qu8stsons.°
.1 didny know anything about Nelson s Journey and now I feel so much n70rg inform8d. Was a great
session and was nic6 lo see l dryng a lot of the things you'v8 Suggest￿ and I gol some new ide8S
totyout..
The workshops have been offered to an invTted list. comprising of families who have been re¢ently
referred lo us for services for a bereaved child l young person. As a new service, we will evaluate and
review the offer in 2024 against our slated objectives for the offer.
Followng a sustained period of both higher numbers and higher typical complexity of refe￿01$ r8ceived,
the Charity will continue to innovate In our seTvice offering lo increase the charity's ability lo respond to
a range of needs and lo increase the organisation's ability to support a greater number of children and
young people.

NELSON'S JOURNEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Review of the actlvltles {cont.)
Our online Professionals training was dellvered throughout the year, allowing teachers, social workers
and others working directly with children and young people in Norfolk lo develop their practice and
confidenc8 in supporting bereaved children and young people in their work.
The charty's Earfy Support service provided a valuable source of telephone support lo 60 recently
bereav8d families supporting their childr&n and young people's r￿edS..
"Having son7eone th8re for us during our gri8wng proGess was seamless. rhe understanding and
guidance displayed during this tim8 far exc88ded my expeGtalions.~_ leedback from parent
Thg charity was able lo offer places at Nelson's Journey Activity Day and Residential Weekends, held
al Hilltop Outdoor Centre in Sheringham. to a range of age-groups. This service provides opportunities
ft)r bereaved children and young peo￿8 lo me8t others with similar experiences and lo engage in
be￿avement support activities, and is supported by Nelson's Journey staff and volunteers,. with Hilltop
staff delivering on-site activities which support relalion5hip building.
In addition, the charity h81d a specialist provision a¢tivity day for bereaved chil¢Jren and young people
with special educational needs {SEN}.
Nelson's Joumey collects qualitative and quantilatNe feedback from families we support, including
through the use of nationally developed Child Bereavement Service Questionnaires. Responses from
familles help us lo identrfy the impact of our service offer:
85pc of children and young people report an increase in selfésteem after receiving our support
68pc of children and young people report a reduced sense of isolation
65pc of chIld￿n aT7d young people report a positive change in communication
2023 marked the conclusion of a year of ￿lebratIonS for the charity's 25 years of providing services lo
bereaved children and young people in Norfolk. The charity hosted an anniversary ball in September.
The charity's other events across the year included our 'Walk of Smiles. family memorial walk. and 'A
Time To Rememb8r' at Christmas where we invite families lo join us lo remember their special person
al what can be a very challenging tSme for bereaved families.
FINANCIAL REVIEW
The Board of Tnjstees was able to gUPPOrt a significant increase in the charitys expeThJilure Budget
for 2023 as a result of: reserves helé., expectations for income during 2023,. and the need for the
harity lo invest in increasing capacity In response lo service delivery needs. While expenditure
in¢reased significantly compared with the previous year, with the charity running a Budget deficit
during 2023, the charity's Trustees regulady reviewed flnan¢ial Performan￿ whiGh were well WTthin
expectstion and Considered 5uslainable.
Increases in expenditure were tsrgeted on service delivery priorities, Indudlng an increas8 in servi¢e
capacity through increasing the service delivery staffing hours available-, arKI increasing spend on
therapeutic Activity Day and Weekends.
Reserves held al year-end by the charity. and the financial performance of the charity in 2023, have
allowed Budget considerations for 2024 to allow for continued ambitious inveslmenl in bgreavem8nt
service delivery and service staffing costs for the year ahead.

NELSON'S JOURNEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Re8eN88
At the period-end the charity's total reserves were £963.519. Restricted fund reserves were £54.757
and unr8slri¢ted reserves were £908,762. The charity's nel current asselg at the period-erKI were
£447,396 which (x)vers approximately 12 months of overheads.
Th8 trustees regularly review the reserves policy with a view lo ensuring it represents the Charitable
Incorporated Organisalions (CIO) requirements and meets wlh Charity Commission recommendations.
The Charitable Incorporated Organisation ICIOI has a policy to relain reserves which provide liquid working
capital and lo enable il to progress lo completion of its long-lerm development objecliv8s, to protect ils
current activities. to allow the trustees to meet Ihgir r85ponsibililies and ensure the CIO continues on a
going concem basis. W1th that in mind the reserves policy is to maintain minimum general current assets
reserves which will cover at least 6 months of our eslimaled overheads.
Of the charity's total reserves £516.123 can only be realised by disposing of tangible fixed assets,
InclLtding the charity's operational base.
Our general ffj$eNes calculation {measured at 30 months of estimated overheads) includes all fixed assets
of the CIO. the vast majority of which cannot be liquidated within 6 months $0 are excluded by Ihe Tnjstees
when testing this policy.
Princlpal fundlng sourcès
Nelson's Journey has a broad range of income streams including.. individuals. charitable trusts, corporates,
Community groups, local government. events and trading. The trustees recogn¢se the importance of
developing and maintaining 8 wlde varlety of sources of income, which will provide a continued stability of
income in the future. Maintaining Ihls breadth and variety of income source will remain a key component of
our long-term fijndraising strategy.
Average monthly inoome was £42.205 durlng the reporting period.
As anlicipaled, th8 charity saw a continued recovery in income from sources Ihal had bggn negatively
impacted by the pandemic during 2020-2021, including funds raised from community events. individual
fundraising challenges. and corporate donations.
We were very grateful for the receipt of a signrficant legacy lotalling £20,000 as a share of a residuary
estate, received at the end of the year.
Rovlew of Expgndlture
Nelson's Journey reviews all contracts at renewal and all expenditure to ensure value for money and the
performancg of chaTilable duties. The charity obtains quotes from a range of provid8rs before entering into
contracts. Average monthly expenditur8 in this perfod was £45.672 compared wlth £39,721 over th&
previous period.
Trustees rosponsTbilitieS Tn relation to tho flnanclal statements
The ITUStees aTe responsible for preparing the Trustees, AnnLral Report and the financial stalem8nls in
accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally
Accepted Accounting Practice).

NELSON'S JOURNEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Trust￿9 rosponsibilitigs in Tglation to thg flnanclal 8tatoments (cont.)
The law appIl￿ble lo charilies in England & Wales requires the trustees lo prepare flnancial statements for
each finanoial yegr which give a true and fair view of the slate of affairs of the charty and of the Incoming
resource$ gnd appli¢alion of resources of the charity for that period. In preparing these financial statements.
the trustees are required to..
$ele¢l sultable accounting policies and then apply them consistently-.
observe Ihe methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent-,
stale whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial slalemenls on the going concern basis unless it is inappropriate lo presume
that the charity will continue in operation.
The trustees are responsibl8 for keeping proper accounting re¢ords that disc105e wth reasonable accuracy
al any time the financial position of the charity and enable them to ensure that the financial ststemenls
comply with the Charities Act 2011, the Charity (Account$ and Reports} Regulations 2008 and th8
provisions of the trust deed. They are 8180 ￿spOnSible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other Irregularitles.
PubllG benoflt statgmgnt
The Trustees confirm that they have complied with the requirements In Sectlon 17 of the Charlties Act 2011
lo have due regard to public benefit in determining the activities undertaken by the charity. As a charfty we
wish to emphasise the public benefit which our Work provides. Our services are available lo children and
young people suffering from severe or prolonged shock or depression arising from bereavement and aims
to promote positive mental he811h.
By order of the trustees
Phll Kerridge
Chalrperson
Date.........

NELSON'S JOURNEY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NELSON'S JOURNEY
I report lo the charity ITuslees on my examination of the a¢¢ovnts of the charity for the year ended 31
December 2023 which are set out on pages g to 19.
Responslbllltles and basls of report
As the charity's trustees you are responsible for the preparatlon of the accounts in accordance wth the
Tequiremenls of the Chartties Act 2011 Ilhe Act,).
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act
and in carrying out my examination I have followed all the appllcable Direcllons glven by tt)e Charity
Commission under section 145{5}Ibl of the Act.
Indopendent axamlnerfs Statement
Since the charity's gross income exceeded £250,0(KJ your examiner must be a member of a body listed
in section 145 of the Act. I confirm that l am qualified to undertake the examination because l am a
mgmber oflh8Associalion ofchartered C&rtffi8d Accountants (ACCA}. which is one ofthe listed bodEs.
I havg completed my examination. I confirm that no matorial rnatters have come to my attention in
¢onne¢lion with the examination giving me ¢ause to believe that in any materi81 respect:
accounting records were not kept in respect of the charity as requlred by sectlon 130 of the Act-
or
2. the ac¢ounls do not accord with those re¢ords,' or
3. the accounts do not comply with the applicable requirgrnenls concerning the form and content
of accounts set out in the Charrties (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'lrue and fair view, which is not a matter considered as
part of an independent examination.
I have no concerns and have come acro$$ no othBr matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
ached.
l A Barfow FCCA
For and on behalf of Sexty & Co
Chartered Certrfied Accounlanls
124 Thorpe Road
Norwich
NR1 1RS
Dale..

NELSON'S JOURNEY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrostrictod
fund8
2023
Reslrictod
funds
2023
Total
2023
Tolal
2022
Note
INCOME FROM".
Donations, grants and legacies
Other trading activities
Investment income
378,303
114.581
492.884
480.029
33
144
13,576
13.576
Total in¢omg
391.879
114,581
506,460
480,206
EXPENDITURE ON:
Raising funds
Charitable activities
Support costs
Total expondlture
85,150
224.660
132,625
5,413
100,212
90,563
324,872
132,625
77,296
271.510
127.851
442,435
105.625
548.060
476,657
Net Income l (expendlturè)
{50.5561
8.956
141.6001
3,549
Transfers betr￿en fvnds
Net rnovom8nt In fund8
50,556
R8concilialTon of funds:
Total funds brought lorward
959,318
45,801
1,CN)5,119
1.001.570
Total funds carried forward
11
908,762
54,757
963,519
1,005,119

NELSON'S JOURNEY
BALANCE SHEET
AS AT 31 DECEMBER 2023
Note
2023
2022
FIXED ASSETS
Tangible assets
516,123
530.974
CURRENT ASSETS
Stock
Cash at bank and in hand
15,905
446,331
18,678
469,415
462,236
488,093
CURRENT LIABILITIES
Creditors amounts falling due within
one year
10
447.396
474,145
NET ASSETS
963,519
1,005,119
CHARITY FUNDS
Unrestricted funds
Reslrictsd funds
11
11
908.762
54,757
959,318
45,801
Total charlty funds
963 519
1,005,119
The financial statements on pages 910 19 were approved and aulhorised by the trustees on..
were stgned on their behalf by..
Phil Kgrridge
Chalrporson
-10-

NELSON'S JOURNEY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Cash flow from op•rating a¢tivitiOS
Net income l {expendilurel for the perlod
(41,600)
3,549
Deprecialion of tangible fixed assets
(Increase) I decrease in stock
Ilncrease} I decrease in debtors
Increase l (decrease) in creditors
16,292
2,773
16,215
2,489
892
2,669
Net Gash flow from operatlng actlvltles
121,6431
24.922
Cash flow from investing activities
Payments to acquire tangible fixed assets
(1.4411
(9.9211
Not cash flow from investing actlvltles
{1,441)
(9,921)
Not incr•a$? I Idecroase) in cash and cash equlvalonts
(23.084)
1 S,001
Cash and cash equivalents at start of period
469,415
454,414
Cash and cash oquiva10nts at ond of period
446.331
469.415
Cash and cash gquivalonts Gonsists of:
Cash at b8nk and in hand
Short terni deposits
408,764
37,567
357,573
111,842
Cash and cash gquivalgnts ae end of period
446.331
469.415
-11-

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Summary of slgnlflcant accounting policles
General Informatlon and basls of proparation
The Charitable Incorporated Organisalion ICIOI constitutes a public benefit entty as defined by FRS 102.
The financial slatements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practi￿ applicable lo charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102), th8
Charitles Act 2011 and UK Generally Accepted Accounting Practice.
The financlal statemènts are prepa￿d on a going concern basis under the historical cost convention. The
financial slatem&nls are presented in sterfing which is the functional currency of the charity and rounded to
the nearest £.
The signrficanl accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years PTesented unless otherwise 5ts1ed.
Funds
UnrestrTCted funds ar8 available for use at the discretion of ffte Iru¥tees in furtheranGe of the general
objectNes of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund ¢s sel o¢Jt in the notes lo the financial slatemenls.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors
or which have been ralsed by the charity for particular purposes. The cost of raising and administering such
funds are charged against the spec5fic fund. The aim and use of each restricted fund is set out in the notes
to the financial stalemenls.
InGome rocognitlon
All incoming resources are included in the Statement of Flnancial Activitles (SOFA) when the CIO is legally
entitled to the income after any perfomiance conditions have been met. the amount can be measured
rèliably and il is probable that the income will be received.
For donallons to be recognised the CIO will have b8en notrfied of the amounts and the settlement dale. If
there are condi1Sons attached lo the donation and this requires a level of perfomiance before entillemenl
can be oblalned then Income is deferred until those conditions are fully mel or the fuifilment of those
conditions is within the control of the charity and Tt is probable that they will be fulfilled.
Income from Irading activities includes income earned from fundraising events lo raise funds for the CIO.
Income from grants is recognised at fair value when the CIO has entitlement after any perforniance
conditions have been met, il is probable that the income will be received and the amount can be measured
reliably. If entitlement is not met then these amounts are deferred.
Interest income is recognised as the CIO right lo receive payment is 8slablished. Gift Aid receivab18 IS
included in income when there is a valid declaration from the donor. Any Grft Aid amount recovered on a
donation is considered to be part of that grft and is treated as an addition to the same fund as the initial
donation unless the donor or tho terms of the appeal have specrfied otheNise.
-12-

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Expgnditure rocognltlon
All expenditure is accounted for on an accruals basis and has been classmed under headlngs that aggregate
all costs related to the category. Expenditure is recognlsed where there Is a legal or constnjclive obligation
lo make payments lo third parties, il is probable that the settlement will be required and the amount of the
obligation can be measured reliably.
Support costs are those that ass7St the work of the charity but do not dir&ctly represent charftable activities
and include office ¢o$ts, govemance costs. and administration costs. They are incurred directly in support
of expenditure on the objects of the charity.
Tanglble fixed as$et$ and depreclallon
Tangible fixed assets a￿ slated at cost less accumulated depreciation. Cosl indudes costs directly
attributabl8 lo making the asset capabl8 of operating as intended.
Depreclatlon is provlded on all tangible fixed assets, at rates calculated to write off the cost, less eslimaled
resldual value. ol each asset on a systematic basis over its expected useful life as follows-
Office equlpment
Computer equipment
Fixtures and r￿IngS
Costume
Freehold property
15Vo reducing balance
33¥0 straight line
20% and 500kn straight line
100/0 straight lin&
2% Straight line
Freehold property
FTeehold property value is reviewed annually by the trustees to ensur& that the valu¢ in the financial
statements is a fair reffleclion of the market value and no additional diminution in value h?s ¢Kcurred.
Value Addod Tax {VAT)
The CIO is not r8gisleTed for VAT and accordingly irrecoverable VAT is charged as an expense against the
activity for which expenditure arose.
Stock
Stock consists of purchased goods for resale. Stocks are valued al the lower of cost and net reallsable
value, after making due allowance for obsolete and slow moving rtems.
Debtors and Cr￿￿orS rncélvab10 1 payablg wlthln one year
Debtors and creditors with rTro slat8d interest rale and receivable or payable within one year are r8coTded
at Iransa¢tion prl¢e.
1.10 Leases
Rentals payable and receivable under operating leases are ¢harged lo the SOFA on a $traighl line basls over
the period of the lease.
P•nsio>n costs
The CIO operates a defined contribution plan for the benefrt of its employees. Contributions are expensed
as they become payable.
1.12 Golng conc•m
The financial statements have been prepared on a going concem basis as the trustees believe that no
material uncertainties exist. The tnjstees have considere(I the level of funds held and the expected level of
income and expenditure for 12 months from aulhorising these financial statements. The budgeted income
and expenditure is sufficient with the level of reserves for the CIO to be able to conb'nue as a going concern.
-13-

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
2 In￿rn0 frorn donatlons, grants and legaclos
Unrn$trict￿ Rg$tricted
fund$
funds
2023
2023
Totsl
2023
Total
2022
Donations, grants and legacies
BBC Children in Need
Norfolk Community Foundalron.. Shelroy TTU$t
Norfolk Community Foundations.. Sir Norman
Lamb Mental Health & Wellbeing Fund
Norfolk Community Foundation- Community
Merklal Health Support Fund
Charities TTUSt.' Avlva
John Lewis Partnership Community Fund
Tesco Community Grant
The Mrs Smith & Mount Trust
East of EnglaTKI Co-op Communty Cares Fund
East Coast Community Fund
Broadland Health & Wellbeing Partnershlp.. Covld
Recovery
Harper Lomax lQui¢kfire Digitsl)
R Thirteen
National Lottery Community Fund- RC London
and South East Region
Clan Trust Ltd
Aquaterra
Alan Boswell Charitable Trusl
The Geoffrey Watliro Charity
R C Snelling
378.303
378,303
20,790
378.838
47,629
5.000
20,790
9,870
10,000
14,957
500
1.496
4.935
1,804
5,000
13.000
13.000
640
100
56,878
3,630
1,500
11,043
4.000
3,000
56.878
3,630
1.500
11,043
4,000
Total donatlonsj grants and legacles
378,303
114.581
492.884
3 Income from other tradlng actlvlti8s
Unrnstrictod Rgstricted
funds
funds
2023
2023
Total
2023
Total
2022
Smiles & Tears Boxes
Other activities
33
Total Income from olh•r trading activitigs
33
-14-

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
4 Inv•stment income
Unr•$tri¢tod Rg$trictod
funds
funds
2023
2023
Totsl
2023
Total
2022
Bank depostt inlerest
13,576
13.576
144
Total cost of genoratlng funds
13,576
13,576
144
S Cost of ralslng funds
UnrnstrIct￿ RoStTiCted
funds
funds
2023
2023
Total
2023
Total
2022
Staffing costs
Fundraising Costs
60,209
24,941
60,209
30,354
57,202
20,094
5,413
Total cost of gèntrrating funds
85,150
5,413
90,563
77.296
6 Costs of charftablo actlvltl88 in furtherance of the charitys objects
Unrnstrictod R•8trictgd
fund$
funds
2023
2023
Totsl
2023
Total
2022
Staffing costs
Residential facilities
Travel and sub$i$lenGe
Activity days an¢J Youth Pangl
Telephone
Training
Printing, postage and stationery
1..1 work
Insurance
Smile House Gonsumables
180,288
9,413
10,265
5,223
6,294
3,954
2,819
2,640
2,087
1,677
92,437
272,725
9,413
10,265
12,679
6.294
3,954
3,138
2,640
2,087
1,677
220,133
7,128
8.760
9,789
6.412
3,288
2,409
762
1,806
2,023
7,456
319
Total cost8 of activiti•s in furthgranco of
Ihe chartty's objacts
224.660
100.212
324,872
271,510
-1

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
7 Support costs
UnrestTlCt•d Re8trlcted
funds
funds
2023
2023
Total
2023
Total
2022
Depreciation
Staffing costs
Cleaning, service charges and electriuty
Payroll and financial assistance services
Travel and subsistence
Equipment and consumables
Softsvare development & maintenance
Printing, postage and stationery
Profession81 feeg
Mis￿lIaneOUS
Training
Accountancy and independ8nt examination
16.292
69,485
21,865
8,453
540
2,992
4,983
1,344
16.292
69,485
21,865
8,453
540
2,992
4.983
16,215
61,336
23,519
12.457
461
2.313
3.886
1.033
716
258
173
304
207
304
207
2,300
727
1.111
895
2.300
727
1.111
895
887
240
2.100
823
1.132
774
429
228
Subscriptions
Telephone
Insurance
Advertising
Bank charges
240
Total support costs
132,025
132.625
127,851
Staff costs and Trustee romuneration
Total
2023
Total
2022
Gross salaries
Employer's National Insurance {nel)
Defined contribution pension Gosts
367,536 317,022
24,266
21,494
10.617
9.155
Total staff costs
402.419 347,671
No employee earned more than £60.000 in either period.
No Trustee received any remuneration from the charity during the current or previous financial period, nor
were any expenses reimbursed.
The average number of employees during the period was 1912022 - 17).
-16-

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Slaff costs and Trustoes romuneration {continu8d)
Key management personnel include all persons that have authority and responsibility for planning, dlrecting
and controlling the activities of the charity. The total compensation paid to key management personnel for
services provided lo th8 charity included £124.043 Wages and salaries12022 - £114,548), £11,700 Soclal
Security Costs12022 - £11,293) and £3.685 Pension costs12022 - £3,238).
Tangible fixod assgts
Smile8
House
Flxtures
& Fittings
oiri¢•
Equlpment
ComputOT
Equlpment
Costumos
Tolal
At 1 January 2023
Additions
Disposals
625.142
132,972
10,001
1.340
46,212
1,441
815,667
1,441
At 31 De¢ember 2023
625,142
132,972
10,001
1,340
47,653
817.108
DgPTgciation
At 1 January 2023
Charge for the period
Eliminated on disposal
103,743
12.503
128,691
1.130
8.168
274
1,340
42,751
2,385
284,693
16,292
At 31 December 2023
116,246
129.821
8.442
1,340
45,136
300,985
Nèt Book Valuo
At 31 December 2022
521.399
4.281
1.833
3,461
530.974
At 31 December 2023
1.559
516.123
10 Creditors
2023
2022
Trade creditors
Other creditors
Social security and other taxes
4.772
3,741
6.327
4,005
3,980
5.963
Total credltors
14840
13,948
-17-

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
11
Analysis of funds
Transfer
At31
b?tw￿n Dgcember
funds
2023
January
2023
Incomlng
resources
R•sour¢a¥
•xpènd•d
Unro$tri¢ted funds
Unrestricted fund
959,318
391.879
442,435
8,762
Total unr•8tricted funds
959,318
391.879
442,435
908,762
Restricted funds
Restricted funds
45.801
114,581
105,625
54,757
Total rgstrlcted funds
45,801
114.581
105.625
54,757
Total funds
1.005.119
506.460
963,519
The purposo of each r8striet•d fund carried forward at the polnt4nd Is glvon below
At31
Decornber
2,937
5,000
5,000
Donor
Norfolk Community NCF
Norfolk Communty NCF
Norfolk Communty Foundation..
Shelroy Trust
Clan TTUSt Ltd
Alan Boswell Group
National Lottery
BBC Children In N8ed
BBC Chlldren in Need
Purposo
Youth Panel running costs
The Shelroy Trust l Youth Panel
Youth Panel running costs
100x Smiles & Tears Gift Boxes
Child Bereavement Support Worker Salary
Child Bereavement Support Worker Salary
Child Bereavement Support Worker Salary
Child Bereavement Support Worker Salary
2,175
7,464
21,282
1,449
9,450
54.757
-18-

NELSON'S JOURNEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
12 Analy818 of net assets between funds
Unr95trictgd
funds
Rostrfcted
funds
Dosignated
funds
Total
funds
Tangible fixed assets
CuTrent assets
Current liabilities
516.123
407,479
114,8401
516.123
462.236
{14,840)
54,757
908,762
757
963,519
13 Ind8p•ndent èxaminers remuneratlon
The independent examiners remuneration amounts to an independent examln*ion fee of £2,300 {2022 - £2,100)
and other services of £8.45312022 - £12,457)-
14 Obligatlons undèr l•asing agrogrnents
The following operating lease paym8nts are committed lo be paid within one year..
2023
2022
Expiring..
Belween one and five years
3,189
4,125
3,189
4,125
15 Relatad party Iransactions
There were no related party transactions during the period.
16 P•nsion costs
The charity operates a def1ned contribution pension plan for ils employees. The arnount recognised as an expense
in the period was £10,617 {2022 - £9.1551.
-19-